Global Digital Tax Reforms: Highlighting potential impacts for mining countries
This report highlights how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.
Since 2018, the Organisation for Economic Co-operation and Development (OECD) has led a global initiative to address the tax challenges arising from a digitalized economy. The primary objective of this initiative, under the responsibility of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, is to ensure that digitalized companies carrying out business in places where they do not have a physical presence pay tax in these jurisdictions. However, the proposals are, in fact, much broader, with potential implications for mining. Resource-rich countries need to ensure that the reforms do not undermine their right to collect revenues from the mining sector.
Participating experts
You might also be interested in
Developing Sustainable Nickel-Based Battery Value Chains in Indonesia and the Philippines
This report assesses how Indonesia and the Philippines can benefit more from their nickel resources while managing emerging risks.
Strategic Environmental Assessment Mining Case
Using Mozambique's Zambezi Valley as an example, this publication explains how strategic environmental assessments for mining can be successfully carried out, helping countries to avoid or reduce negative social and environmental consequences.
Leveraging Renewable Energy Infrastructure for Mining Community Resilience
Explores how renewable energy infrastructure can strengthen mining community resilience and inclusive local development.
Nickel Mining in Indonesia
This case study describes Indonesia's environmental challenges and associated social issues from nickel mining of laterite ore and examines the country's policy measures for management.